ESPR · As filed with the SEC
Esperion Therapeutics balance sheet, by fiscal year
The statement as Esperion Therapeutics presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.
Balance Sheets · USD thousands
| USD thousands | FY2025 Dec 31, 2025 | FY2024 Dec 31, 2024 | FY2023 Dec 31, 2023 | FY2022 Dec 31, 2022 | FY2021 Dec 31, 2021 | FY2020 Dec 31, 2020 | FY2019 Dec 31, 2019 | FY2018 Dec 31, 2018 |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Current assets: | ||||||||
| Cash and cash equivalents | 167,852 | 144,761 | 82,248 | 124,775 | 208,892 | 304,962 | 166,130 | 36,973 |
| Restricted cash | — | — | — | — | — | 0 | 928 | — |
| Short-term investments | — | — | — | — | — | 0 | 34,651 | 99,050 |
| Short-term investments | — | — | 0 | 42,086 | 50,441 | — | — | — |
| Accounts receivable, net | 140,190 | 80,142 | 48,494 | 33,729 | 22,934 | — | — | — |
| Inventories, net | 105,124 | 94,491 | 65,623 | 35,201 | 34,394 | 16,136 | — | — |
| Prepaid clinical development costs | 4,044 | 586 | 193 | 1,026 | 1,138 | 844 | 6,081 | 5,275 |
| Prepaid inventory costs | 40,864 | — | — | — | — | — | — | — |
| Other prepaid and current assets | 4,496 | 18,018 | 4,507 | 9,866 | 11,173 | 23,954 | 3,924 | 1,334 |
| Total current assets | 462,570 | 337,998 | 201,065 | 246,683 | 328,972 | 345,896 | 211,714 | 142,632 |
| Restricted cash | — | — | — | 0 | 50,000 | — | — | — |
| Property and equipment, net | 338 | 254 | 0 | 164 | 664 | 1,276 | 1,145 | 520 |
| Intangible assets | — | — | — | — | — | 56 | 56 | 56 |
| Long-term investments | — | — | — | — | — | — | — | 243,000 |
| Right of use operating lease assets | — | — | — | — | — | — | 1,532,000 | — |
| Right of use operating lease assets | 2,922 | 5,513 | 4,675 | 1,036 | 1,898 | 6,030 | — | — |
| Intangible assets | — | — | — | 56 | 56 | — | — | — |
| Intangible assets | 56 | 56 | 56 | — | — | — | — | — |
| Total assets | 465,886 | 343,821 | 205,796 | 247,939 | 381,590 | 353,258 | 214,447 | 143,451 |
| Liabilities and stockholders' deficit | ||||||||
| Current liabilities: | ||||||||
| Accounts payable | 65,068 | 51,650 | 31,718 | 23,040 | 17,559 | 51,975 | 28,856 | 44,893 |
| Convertible notes, net of issuance costs | 0 | 54,575 | — | — | — | — | — | — |
| Accrued clinical development costs | 4,115 | 5,035 | 3,441 | 5,426 | 7,013 | 7,663 | 17,511 | 16,039 |
| Accrued variable consideration | 88,203 | 56,535 | 34,284 | — | — | — | — | — |
| Other accrued liabilities | — | — | 24,998 | 35,191 | 30,410 | 24,790 | 11,871 | 3,401 |
| Other accrued liabilities | 19,249 | 19,593 | — | — | — | — | — | — |
| Royalty sale liability | 87,596 | 47,586 | — | — | — | — | — | — |
| Revenue interest liability | — | 0 | 34,828 | 24,760 | 11,295 | 5,392 | 5,236 | — |
| Deferred revenue from collaborations | 34,477 | 8,518 | 25,402 | 3,507 | 5,683 | 1,662 | 2,152 | — |
| Operating lease liabilities | 2,102 | 2,741 | 1,553 | 384 | 1,392 | 2,587 | 454 | — |
| Total current liabilities | 300,810 | 246,233 | 156,224 | 92,308 | 73,352 | 94,069 | 66,080 | 64,333 |
| Convertible notes, net of issuance costs | 97,260 | 96,745 | 261,596 | 259,899 | 258,280 | 179,367 | — | — |
| Royalty sale liability | 208,170 | 246,024 | — | — | — | — | — | — |
| Revenue interest liability | — | 0 | 239,950 | 218,845 | 245,744 | 171,212 | 127,308 | — |
| Long-term debt | 152,219 | 140,971 | — | — | — | — | — | — |
| Operating lease liabilities | 653 | 2,570 | 3,020 | 665 | 524 | 3,454 | 1,109 | — |
| Deferred revenue from collaborations | — | — | — | 0 | 634 | — | — | — |
| Other long-term liabilities | 8,739 | — | — | — | 0 | 1,290 | — | — |
| Total liabilities | 767,851 | 732,543 | 660,790 | 571,717 | 578,534 | 449,392 | 194,497 | 64,333 |
| Stockholders’ deficit: | ||||||||
| Preferred stock, $0.001 par value; 5,000,000 shares authorized and no shares issued or outstanding as of December 31, 2025 and December 31, 2024 | 0 | 0 | 0 | 0 | 0 | 0 | — | — |
| Common stock, $0.001 par value; 480,000,000 shares authorized as of December 31, 2025 and December 31, 2024; 247,210,341 shares issued at December 31, 2025 and 197,846,661 shares issued at December 31, 2024 | 245 | 196 | 118 | 75 | 61 | 26 | 27 | 27 |
| Additional paid-in capital | 1,376,499 | 1,267,109 | 1,149,170 | 1,071,183 | 964,401 | 797,655 | 715,166 | 677,511 |
| Treasury stock, at cost; 1,994,198 shares at December 31, 2022 and December 31, 2021 | — | — | — | (54,998) | (54,998) | (54,998) | — | — |
| Treasury stock, at cost; 1,994,198 shares at December 31, 2025 and December 31, 2024 | (54,998) | (54,998) | (54,998) | — | — | — | — | — |
| Accumulated other comprehensive loss | 0 | 0 | 0 | (2) | (31) | 0 | 23 | (319) |
| Accumulated deficit | (1,623,711) | (1,601,029) | (1,549,284) | (1,340,036) | (1,106,377) | (838,817) | (695,266) | (598,101) |
| Total stockholders' deficit | (301,965) | (388,722) | (454,994) | (323,778) | (196,944) | (96,134) | 19,950 | 79,118 |
| Total liabilities and stockholders' deficit | 465,886 | 343,821 | 205,796 | 247,939 | 381,590 | 353,258 | 214,447 | 143,451 |
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.